Zakat on Non-Agricultural Land Plots: Public Awareness and Fiscal Reforms

Zakat is although a compulsory obligation in Islam but is not paid compulsorily by the people. There are two main reasons; one is the ignorance about many things on which zakat is due, for example non-agricultural land and commercial plots etc. andsecond, ignorance about the mechanism through which it is paid. Thefirst aspect is related to public awareness and second aspect is related to the fiscal policy being enforced by the government collecting property and wealth taxes thus putting heavyfinancial pressure on the owners of real estate so as to compel them to avoid zakat andpay taxes. The paper explores the level of awareness among the general public about the payment ofzakat on non-agricultural land. Itfurther addresses the question that how the existing revenue structure need to be changed. For thefirst aspect, primary data with n=33 has been collected from the capital city of the province Khyber Pakhtunkhwa. For the second aspect the revenue structure of the government is reviewed tofind out the number of taxes on the possession, sale and purchase of commercial or nonagricultural land plots. Since taxes are in no way a substitute of zakat so it is further explored that if the existing taxes are replaced and zakat system would be properly enforced then how much is the net return. In order to estimate this net return, an interview has been conducted from the property dealers and also the figures are taken from government accounts to calculate a sample for the study area that is then generalized for the government returns at large. The results of the study show a high level ofignorance about zakat obligation on plots in the study area. The verdicts of the Islamic scholars also create difference of opinion, however, majority have approved the case in favor of payment. Since there is ignorance and people have to pay taxes so they avoid zakat and just pay taxes. A mechanism is needed for fiscal reforms to ensure the payment of zakat and to stop its substitution against taxes on land plots.

Feasibility Study of Introducing Pashto Language As a Medium of Instruction in Government Primary Schools of Khyber Pakhtunkhwa

A descriptive study was conducted to find out the feasibility of introducing Pashto language as a medium of instruction in government primary schools of Khyber Pakhunkhwa. Pashto is a provincial language of Pakistan. Due to its importance in our daily life and particularly in education, it was felt necessary to conduct a study on its feasibility. The main objectives of the study were: (1) To get information about available human resources for adopting Pashto as a medium of instruction with regard to trained teachers, translators for text books, curriculum developers, reviewers and authors; (2) To find out the tendency of teachers, parents and students towards Pashto medium of instruction regarding teachers, students and parents literacy skills (reading, writing and speaking ability) in Pashto; teachers knowledge of the contents of various primary school subjects in Pashto; teachers’ qualification in Pashto and teachers, students and parents’ preferences for Pashto medium of instruction; (3) To find out barriers in adopting Pashto as a medium of instruction; and (4) To explore the advantages and disadvantages of adopting Pashto as a medium of instruction. A representative sample of 1200 students, 600 teachers of government primary schools and 600 parents (of government school students) was selected through cluster sampling technique from six sampled districts i.e. Swat, Malakand, Nowshera, Peshawar, Kohat and Bannu. Two research instruments i.e. questionnaires and structured interviews were used for data collection. Questionnaires for teachers and parents (based on 2 & 3 points scale) while structured interview for students (based on 2 points scale) were used as the main research tools for data collection. The two data collecting instruments (questionnaires and interviews) were pilot tested on limited size of the sample (twenty teachers, forty students and twenty parents) and was improved prior to data collection. The researcher carried out extensive visits for data collection to the sample districts. The obtained data was tabulated, analyzed and interpreted using t - test and chi - square through SPSS version 19 software. No significance of difference was found between the mean scores of the sample with respect to the use of Pashto as medium of instruction. Majority of parents opposed Pashto medium of instruction, because they were thinking about the future of their children in respect of higher education and competitive examinations. Parents also pointed out that their children will be relegated to the provincial boundaries only. It was concluded that the use of Pashto language in teaching-learning process was helpful but was not considered feasible in the light of maximum respondents opined against its use as a medium of instruction.